Zfs send receive is best used for sending a snapshot to another zfs box somewhere. I personally use a script on the source box that uses ssh to trigger the receive on the other. It does this hourly daily and weekly. The point of tape is to store a snapshot In time for a file system that doesn't have snapshot capabilities.
That said, you can pipe a zfs send to a tar and put that on external storage and then receive from that tar on another box or at a later date. However if you have ever tried to restore from tape you know your chances of getting every bit back are slim and it won't work without It all intact.

Aarontomosky makes another good point ... even if it did work (which it will as long as there is enough room on the tape) ... then odds are you'll never be able to restore from it. UNIX is great from the perspective that it lets people do pretty much whatever they want and it won't ask are-you-sure.

But zfs send is the wrong software for streaming to a tape. You have to save that file to disk, THEN break it up with tar, which is designed to deal with tape headers and end-of-tapes. (Remember tar stands for Tape ARchive).

what else can you backup to? How large is your pool? The best choice IMO is to make another zfs box (zfsguru is quick, easy, and stable) and send to that. I've got the commands for doing inclusive incremental sends so you keep your snapshot history on the second box.

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